You calculate cash flow from ops, roughly speaking, this way: add to net income any noncash charges (such as for depreciation or an allowance for future tax bills), then add favorable changes in such balance sheet items as accounts payable and accounts receivable.

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As I pointed out in the post, Apple, Microsoft and Cisco all have huge cash positions outside the country: each of them, in fact, hold the vast majority of their balance sheet cash in foreign accounts.

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That means previously booked revenues will have to be reversed which were recorded in accounts receivable on the balance sheet.

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Since these accounts exist as entries on the employer's balance sheet, rather than as cash in the bank, they are still tax-free.

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Since property accounts for so much of the financial system's aggregate balance-sheet, losses from real-estate busts are likely to be synchronised across banks.

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Common requirements include: purpose of the loan, history of the business, financial statements for three years (existing businesses), schedule of term debts (existing businesses), aging of accounts receivable and payable (existing businesses), projected opening-day balance sheet (new businesses), lease details, amount of investment in the business by the owner(s), projections of income, expenses and cash flow, signed personal financial statements and personal resume(s).

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